Distinguishing repairs versus betterments. Disney World experienced damage from a tornado at Space Mountain, one of its most popular attractions. It paid $30,200 to replace steel reinforcements to the structure damaged by the tornado. $86,100 for a new roof torn off by the tornado. $26,900 for a new air conditioning system that was housed on the roof, and $12,600 to replace carpeting damaged by water. Disney World estimates that higher quality steel used as replacements added 20 percent more structural support in terms of weight-bearing capacity. The new air conditioning system provides 25 percent more cooling power than the unit previously installed in the attraction. Compute the amount of these expenses that Disney World should treat as a repair and the amount it should treat as a betterment.